Your firm has a cost of capital of $18\mathrm{.}7\%.$ You are considering two projects. Project A will cost $$121,000$ and provide benefits of $$27,000$ per year for $12$ years. Project B will cost $$146,000$ initially. Project B will provide a benefit of $$100,000$ in year $1$ and then $$60,000$ per year for an additional $3$ years $($years $2-4).$